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长期以来,图书发行企业受到计划经济体制的约束,市场竞争能力和抗风险能力较弱。企业进入市场经济后,市场竞争加剧,经营风险增多,如果在经营中受到较大挫折,不仅影响企业的发展,甚至危及企业的生存。在市场经济运行中,图书发行企业在会计核算中必须遵循稳健原则。 稳健原则亦称谨慎原则,是西方国家普遍奉行的一条重要的会计原则。稳健原则是对于资产估价或收益、损失的确定等会计事项,从保障企业财力不受损害、不影响合理反映的前
For a long time, the book issuers have been constrained by the planned economy and their market competitiveness and anti-risk ability are weaker. After entering the market economy, market competition intensifies and operational risks increase. If the business is greatly frustrated, it will not only affect the development of the enterprise, but also endanger the survival of the enterprise. In the operation of market economy, book issuers must follow the principle of prudence in their accounting. The principle of prudence, also known as prudence, is an important accounting principle commonly practiced in Western countries. The principle of prudence is for accounting matters such as valuation or gain of assets, determination of loss, etc. From the point of protecting the financial resources of enterprises from being damaged and not affecting the reasonable reflection